Atossa Therapeutics (ATOS) 10-Q 13 Nov 20 2020 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2020	Nov. 09, 2020
Document Information [Line Items]
Entity Registrant Name	ATOSSA THERAPEUTICS, INC.
Entity Central Index Key	0001488039
Trading Symbol	atos
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Current Reporting Status	Yes
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding (in shares)		10,492,835
Entity Shell Company	false
Document Type	10-Q
Document Period End Date	Sep. 30, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false
Title of 12(b) Security	Common Stock, $0.18 par value

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Current Period Unaudited) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 9,105,950	$ 12,581,136
Restricted cash	110,000	110,000
Prepaid expenses	1,484,251	862,344
Research and development tax rebate receivable	439,205	739,656
Other current assets	178,911	26,130
Total current assets	11,318,317	14,319,266
Furniture and equipment, net	25,429	34,350
Intangible assets, net	45,417	68,542
Right-of-use asset	31,279	50,479
Other assets	17,218	17,218
Total Assets	11,437,660	14,489,855
Current liabilities
Accounts payable	682,612	293,171
Accrued expenses	85,173	77,888
Payroll liabilities	752,847	899,420
Lease liability	30,063	39,371
Other current liabilities	14,671	12,892
Total current liabilities	1,565,366	1,322,742
Long term liabilities
Lease liability long term	1,217	11,108
Total Liabilities	1,566,583	1,333,850
Commitments and contingencies (Note 12)
Stockholders' equity
Preferred stock - $0.001 par value; 10,000,000 shares authorized; 623 and 671 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	1	1
Common stock - $0.18 par value; 175,000,000 shares authorized; 10,464,250 and 9,130,984 shares issued and outstanding as of September 30, 2020 and December 31, 2019, respectively	1,883,553	1,643,565
Additional paid-in capital	111,780,197	104,912,480
Accumulated deficit	(104,415,673)	(94,071,040)
Total Stockholders' Equity	9,871,077	13,156,005
Total Liabilities and Stockholders' Equity	11,437,660	14,489,855
Series B Preferred Stock [Member]
Stockholders' equity
Additional paid-in capital - Series B convertible preferred stock	$ 622,999	$ 670,999

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - $ / shares	Sep. 30, 2020	Dec. 31, 2019
Preferred stock, par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, authorized (in shares)	10,000,000	10,000,000
Preferred stock, issued (in shares)	623	671
Preferred stock, outstanding (in shares)	623	671
Common stock, par value (in dollars per share)	$ 0.18	$ 0.18
Common stock, authorized (in shares)	175,000,000	175,000,000
Common stock, issued (in shares)	10,464,250	9,130,984
Common stock, outstanding (in shares)	10,464,250	9,130,984

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Operating expenses
Research and development	$ 1,659,075	$ 1,684,215	$ 4,250,934	$ 5,747,399
General and administrative	1,849,741	1,613,983	6,130,698	8,901,197
Total operating expenses	3,508,816	3,298,198	10,381,632	14,648,596
Operating loss	(3,508,816)	(3,298,198)	(10,381,632)	(14,648,596)
Other income	17,745	12,284	36,999	26,846
Loss before income taxes	(3,491,071)	(3,285,914)	(10,344,633)	(14,621,750)
Income taxes
Net loss	$ (3,491,071)	$ (3,285,914)	$ (10,344,633)	$ (14,621,750)
Loss per common share - basic and diluted (in dollars per share)	$ (0.34)	$ (0.36)	$ (1.09)	$ (1.77)
Weighted average shares outstanding - basic and diluted (in shares)	10,162,770	9,130,057	9,496,222	8,283,302

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Preferred Stock [Member]Series B Convertible Preferred Stock [Member]	Preferred Stock Additional Paid-in Capital [Member]Series B Convertible Preferred Stock [Member]	Common Stock [Member]	Common Stock Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2018	2,379		5,846,552
Balance at Dec. 31, 2018	$ 2	$ 2,378,997	$ 1,052,372	$ 82,204,902	$ (76,831,263)	$ 8,805,010
Issuance of common stock upon warrant exercise (in shares)			2,799,188
Issuance of common stock upon warrant exercise			$ 503,854	10,832,856
Conversion of Series B convertible preferred stock to common stock (in shares)	1,677		(476,431)
Conversion of Series B convertible preferred stock to common stock	$ (1)	(1,676,998)	$ 85,753	1,591,246
Compensation cost for stock options granted				275,833		275,833
Reclassification of stock-based compensation liability upon option cancellation				3,151,944		3,151,944
Net loss					(4,073,307)	(4,073,307)
Conversion of Series B convertible preferred stock to common stock (in shares)	(1,677)		476,431
Balance at Mar. 31, 2019	$ 1	701,999	$ 1,641,979	98,056,781	(80,904,570)	19,496,190
Balance (in shares) at Mar. 31, 2019	702		9,122,171
Balance (in shares) at Dec. 31, 2018	2,379		5,846,552
Balance at Dec. 31, 2018	$ 2	2,378,997	$ 1,052,372	82,204,902	(76,831,263)	$ 8,805,010
Issuance of common stock upon warrant exercise (in shares)						2,800,000
Net loss						$ (14,621,750)
Balance at Sep. 30, 2019	$ 1	670,999	$ 1,643,565	104,156,643	(91,453,013)	15,018,195
Balance (in shares) at Sep. 30, 2019	671		9,130,984
Balance (in shares) at Mar. 31, 2019	702		9,122,171
Balance at Mar. 31, 2019	$ 1	701,999	$ 1,641,979	98,056,781	(80,904,570)	19,496,190
Conversion of Series B convertible preferred stock to common stock (in shares)	26		(7,392)
Conversion of Series B convertible preferred stock to common stock		(26,000)	$ 1,330	24,670
Compensation cost for stock options granted				5,318,796		5,318,796
Net loss					(7,262,529)	(7,262,529)
Conversion of Series B convertible preferred stock to common stock (in shares)	(26)		7,392
Balance at Jun. 30, 2019	$ 1	675,999	$ 1,643,309	103,400,247	(88,167,099)	17,552,457
Balance (in shares) at Jun. 30, 2019	676		9,129,563
Conversion of Series B convertible preferred stock to common stock (in shares)	5		(1,421)
Conversion of Series B convertible preferred stock to common stock		(5,000)	$ 256	4,744
Compensation cost for stock options granted				751,652		751,652
Net loss					(3,285,914)	(3,285,914)
Conversion of Series B convertible preferred stock to common stock (in shares)	(5)		1,421
Balance at Sep. 30, 2019	$ 1	670,999	$ 1,643,565	104,156,643	(91,453,013)	15,018,195
Balance (in shares) at Sep. 30, 2019	671		9,130,984
Balance (in shares) at Dec. 31, 2019	671		9,130,984
Balance at Dec. 31, 2019	$ 1	670,999	$ 1,643,565	104,912,480	(94,071,040)	13,156,005
Compensation cost for stock options granted				687,752		687,752
Net loss					(2,947,420)	(2,947,420)
Balance at Mar. 31, 2020	$ 1	670,999	$ 1,643,565	105,600,232	(97,018,460)	10,896,337
Balance (in shares) at Mar. 31, 2020	671		9,130,984
Balance (in shares) at Dec. 31, 2019	671		9,130,984
Balance at Dec. 31, 2019	$ 1	670,999	$ 1,643,565	104,912,480	(94,071,040)	13,156,005
Net loss						(10,344,633)
Balance at Sep. 30, 2020	$ 1	622,999	$ 1,883,553	111,780,197	(104,415,673)	$ 9,871,077
Common stock issued for option exercises (in shares)						225,000
Balance (in shares) at Sep. 30, 2020	623		10,464,250
Balance (in shares) at Mar. 31, 2020	671		9,130,984
Balance at Mar. 31, 2020	$ 1	670,999	$ 1,643,565	105,600,232	(97,018,460)	$ 10,896,337
Conversion of Series B convertible preferred stock to common stock (in shares)	45		(12,786)
Conversion of Series B convertible preferred stock to common stock		(45,000)	$ 2,301	42,699
Compensation cost for stock options granted				1,036,484		1,036,484
Net loss					(3,906,142)	(3,906,142)
Conversion of Series B convertible preferred stock to common stock (in shares)	(45)		12,786
Issuance of common stock, net of issuance costs (in shares)			160,108
Issuance of common stock, net of issuance costs			$ 28,820	318,807		347,627
Balance at Jun. 30, 2020	$ 1	625,999	$ 1,674,686	106,998,222	(100,924,602)	8,374,306
Balance (in shares) at Jun. 30, 2020	626		9,303,878
Conversion of Series B convertible preferred stock to common stock (in shares)	3		(853)
Conversion of Series B convertible preferred stock to common stock		(3,000)	$ 154	2,846
Compensation cost for stock options granted				663,593		663,593
Net loss					(3,491,071)	(3,491,071)
Conversion of Series B convertible preferred stock to common stock (in shares)	(3)		853
Issuance of common stock, net of issuance costs (in shares)			1,083,531
Issuance of common stock, net of issuance costs			$ 195,036	4,143,635		4,338,671
Balance at Sep. 30, 2020	$ 1	622,999	$ 1,883,553	111,780,197	$ (104,415,673)	9,871,077
Common stock issued for option exercises (in shares)			225,000
Common stock issued for option exercises			$ 40,500	500,600		541,100
Shares withheld related to cashless exercise of options and taxes (in shares)			(149,012)
Shares withheld related to cashless exercise of options and taxes			$ (26,823)	$ (528,699)		$ (555,522)
Balance (in shares) at Sep. 30, 2020	623		10,464,250

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) (Parentheticals) - USD ($)	3 Months Ended
	Sep. 30, 2020	Jun. 30, 2020
Common Stock Additional Paid-in Capital [Member]
Issuance costs		$ 178,545
Issuance costs	$ 135,157

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (10,344,633)	$ (14,621,750)
Adjustments to reconcile net loss to net cash used in operating activities
Compensation cost for stock options granted	2,387,829	6,346,281
Disposal of assets	4,149	5,806
Depreciation and amortization	37,265	40,289
Change in fair value of stock-based compensation liability		1,741,919
Changes in operating assets and liabilities:
Prepaid expenses	(621,907)	79,791
Research and development tax rebate receivable	300,451	(50,882)
Other assets	(152,781)	28,878
Accounts payable	389,441	148,102
Accrued expenses	7,285	(165,343)
Payroll liabilities	(146,573)	48,398
Other current liabilities	1,779	(21,524)
Net cash used in operating activities	(8,137,695)	(6,420,035)
CASH FLOWS FROM INVESTING ACTIVITY
Purchase of furniture and equipment	(9,367)	(7,625)
Net cash used in investing activities	(9,367)	(7,625)
CASH FLOWS FROM FINANCING ACTIVITY
Proceeds from issuance of common stock, net of issuance costs	4,686,298
Payment of taxes related to net-exercise of employee stock options	(14,422)
Proceeds from exercise of warrants	0	11,336,710
Net cash provided by financing activities	4,671,876	11,336,710
NET (DECREASE) INCREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(3,475,186)	4,909,050
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, BEGINNING BALANCE	12,691,136	10,490,493
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ENDING BALANCE	9,215,950	15,399,543
SUPPLEMENTAL DISCLOSURES
Cash and cash equivalents	9,105,950	15,289,543
Restricted cash	110,000	110,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, ENDING BALANCE	9,215,950	15,399,543
NONCASH INVESTING AND FINANCING ACTIVITIES
Reclassification of stock-based liability awards to equity upon cancellation		3,151,944
Common stock issued upon cashless exercise of stock options	541,100
Conversion of Series B convertible preferred stock to common stock	$ 48,000	$ 1,707,999

Note 1 - Nature of Operations

Note 1 - Nature of Operations	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Nature of Operations [Text Block]	NOTE 1: On January 6, 2020, Atossa Therapeutics, Inc. (the “Company”) was incorporated on April 30, 2009, December 31. 19" Impact of the Novel Coronavirus The continued spread of the COVID- 19 may third H201, 301 19 may 19 may may not may 19 may not 19 19 may 19 not third September 30, 2020, not 301 H201. 19. fourth 2020. 301 third 2020 fourth 2020. one H201 first 2021. 19 In response to the Coronavirus pandemic, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) was signed into law on March 27, 2020. no three nine September 30, 2020. may

Note 2 - Going Concern

Note 2 - Going Concern	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Substantial Doubt about Going Concern [Text Block]	NOTE 2: The Company has incurred net losses and negative operating cash flows since inception. For the nine September 30, 2020, $10.3 $8.1 September 30, 2020, $9.1 $9.8 not six ten The ability of the Company to continue as a going concern is dependent on the Company obtaining adequate capital to fund operating losses until it becomes profitable. As the Company is currently not no 19 may may not

Note 3 - Summary of Accounting

Note 3 - Summary of Accounting Policies	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 3: Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10 10 01 X. not no 10 December 31, 2019. not In the opinion of management, all adjustments (including normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three nine September 30, 2020, not may December 31, 2020. Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. Research and Development Expense Research and development ("R&D") costs are generally expensed as incurred. R&D expenses include, for example, manufacturing expenses for our drugs under development, expenses associated with clinical trials and associated salaries and benefits. R&D expenses also include an estimated allocation of the CEO's salary and related benefits including non-cash stock-based compensation expense based on time devoted to R&D. Recently Adopted Accounting Pronouncements On January 1, 2020, No. 2018 13, Fair Value Measurement (Topic 820 820, 3 no

Note 4 - Restricted Cash

Note 4 - Restricted Cash	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Restricted Assets Disclosure [Text Block]	NOTE 4: The Company's restricted cash balance of $110,000 September 30, 2020 December 31, 2019,

Note 5 - Prepaid Expenses

Note 5 - Prepaid Expenses	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Prepaid Expenses [Text Block]	NOTE 5: Prepaid expenses consisted of the following: As of September 30, As of December 31, 2020 2019 Prepaid research and development $ 1,176,042 $ 507,733 Prepaid insurance 63,703 222,476 Professional services 199,002 108,850 Financial exchange fees 10,750 - Retainer and security deposits 14,218 14,218 Prepaid rent 8,976 4,275 Other 11,560 4,792 Total prepaid expenses $ 1,484,251 $ 862,344

Note 6 - Research and Developme

Note 6 - Research and Development Tax Rebate Receivable	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Research and Development Tax Rebate Receivable [Text Block]	NOTE 6: On May 23, 2017, 1 2 19 $0.435 nine September 30, 2020 2019, $439,000 $398,000, September 30, 2020 December 31, 2019, $439,205 $739,656,

Note 7 - Payroll Liabilities

Note 7 - Payroll Liabilities	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Accounts Payable, Accrued Liabilities, and Other Liabilities Disclosure, Current [Text Block]	NOTE 7: Payroll liabilities consisted of the following: As of September 30, As of December 31, 2020 2019 Accrued bonuses $ 498,359 $ 646,064 Accrued vacation 162,798 170,820 Accrued payroll 91,690 82,536 Total payroll liabilities $ 752,847 $ 899,420

Note 8 - Stockholders' Equity

Note 8 - Stockholders' Equity	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8: The Company is authorized to issue a total of 185,000,000 175,000,000 $0.18 10,000,000 $0.001 750,000 $0.001 4,000 $0.001 25,000 $0.001 No no September 30, 2020 December 31, 2019. Equity Distribution Agreements On February 7, 2020, $0.18 $5,000,000. 3.0% no three nine September 30, 2020 1,083,531 1,243,639, $4,338,671 $4,686,298, three nine September 30, 2020 $135,157 $313,702, July 29, 2020, $5,000,000. On September 25, 2020, $0.18 $10,000,000. 3.0% no may September 30, 2020, no Warrants As of September 30, 2020, 1,070,028 $4.05 May 30, 2022. There were no three nine September 30, 2020. nine September 30, 2019, $11.3 2.8 2.8 No three September 30, 2019. Conversion of Series B Convertible Preferred Stock During the three nine September 30, 2020, 3 48 853 13,639 three nine September 30, 2019, 5 1,708 1,421 485,244 284

Note 9 - Net Loss Per Share

Note 9 - Net Loss Per Share	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Earnings Per Share [Text Block]	NOTE 9: Basic net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares outstanding. In addition, in computing the dilutive effect of convertible securities, the numerator is adjusted to add back any convertible preferred dividends. Diluted net loss per common share is computed by dividing net loss attributable to common stockholders by the weighted average number of common shares that would have been outstanding during the period assuming the issuance of common shares for all potential dilutive common shares outstanding. Potential common shares consist of potential future exercises of outstanding stock options and common stock warrants. Because the inclusion of potential common shares would be anti-dilutive for all periods presented, they have been excluded from the calculation. The following table summarizes the Company's calculation of net loss per common share: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Numerator Net loss attributable to common shareholders $ (3,491,071 ) $ (3,285,914 ) $ (10,344,633 ) $ (14,621,750 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 10,162,770 9,130,057 9,496,222 8,283,302 Net loss per share of common stock, basic and diluted: $ (0.34 ) $ (0.36 ) $ (1.09 ) $ (1.77 ) The following table sets forth the number of potential common shares excluded from the calculation of net loss per diluted share, because including them would be anti-dilutive: Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Options to purchase common stock 7,158,387 4,348,383 5,825,082 2,572,413 Series B convertible preferred stock 177,562 191,543 183,544 281,015 Warrants to purchase common stock 1,070,028 1,070,028 1,070,028 1,828,085 8,405,977 5,609,954 7,078,654 4,681,513

Note 10 - Income Taxes

Note 10 - Income Taxes	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Income Tax Disclosure [Text Block]	NOTE 10: Deferred income tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial reporting and tax bases of assets and liabilities and are measured using enacted tax rates in effect for the year in which those temporary differences are expected to be recovered or settled. A valuation allowance is provided for the amount of deferred tax assets that, based on available evidence, are not As a result of the Company's cumulative losses, management has concluded that a full valuation allowance against the Company's net deferred tax assets is appropriate. No September 30, 2020 December 31, 2019,

Note 11 - Concentration of Cred

Note 11 - Concentration of Credit Risk	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Concentration Risk Disclosure [Text Block]	NOTE 11: Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash deposits. Accounts at each institution are insured by the Federal Deposit Insurance Corporation (“FDIC”) up to $250,000. September 30, 2020 December 31, 2019, $8,032,950 $12,316,429

Note 12 - Commitments and Conti

Note 12 - Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	NOTE 12: Lease Commitments The Company evaluates all contractual agreements at inception to determine if they contain a lease. Lease liabilities are measured at present value of lease payments not The Company's operating lease assets consist of an office lease and a copier system lease. In May 2020, August 31, 2020 February 28, 2021. $20,200 October 2021. None three nine September 30, 2020 2019, $14,200 $14,700, $46,300 $44,100, September 30, 2020, 7.0 11.3%. As of September 30, 2020, $14,200 $19,400 2020 2021, September 30, 2020 2019, $2,300 $13,000, three nine September 30, 2020 $12,900 $42,300, $13,900 $42,700, September 30, 2019. Litigation and Contingencies We are subject to legal proceedings and claims that arise in the normal course of business. We believe these matters are either without merit or of a kind that should not

Note 13 - Stock Based Compensat

Note 13 - Stock Based Compensation	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Share-based Payment Arrangement [Text Block]	NOTE 13: Stock Option and Incentive Plan On March 24, 2020, 2020 "2020 No may 2020 10 3,000,000 2020 On September 28, 2010, 2010 "2010 may 2010 September 2020. 5,556 2010 May 18, 2016, 11,111 2010 May 9, 2018, 125,000 2010 April 12, 2018, 500,000 2010 May 16, 2019 3,600,000 The following table presents the automatic additions to the 2010 2010 January 1, Number of 2012 2,502 2013 2,871 2014 4,128 2015 5,463 2016 7,257 2017 12,623 2018 106,076 2019 233,862 2020 365,239 Total additional shares 740,021 The Company granted options to purchase 225,000 3,140,000 three nine September 30, 2020, 0 3,565,000 three nine September 30, 2019, 225,000 three nine September 30, 2020 $2.40 No three nine September 30, 2019. 670,000 2020 September 30, 2020. Included in the 2020 “2020 1,500,000 195,000 2010 1,305,000 2020 590,000 195,000 2010 395,000 2020 The 2020 $1.48 2020 two 50% 2020 2020 The fair value of the stock options granted for the nine September 30, 2020 2019 Period ended September 30, 2020 2019 Risk-free interest rate 0.28% 0.47% 2.16% 2.20% Expected term 4.50-6.18 years 5.00-5.94 years Dividend yield - - Expected volatility 103% 129% 107% 126% Compensation costs associated with the Company's stock options are recognized, based on the grant-date fair values of these options, over the requisite service period, or vesting period. Accordingly, the Company recognized stock-based compensation expense of $663,593 $2,387,829 three nine September 30, 2020, $751,652 $6,346,281 three nine September 30, 2019, Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 General and administrative $ 489,853 $ 510,398 $ 1,675,414 $ 4,136,727 Research and development 173,740 241,254 712,415 2,209,554 Total stock compensation expense $ 663,593 $ 751,652 $ 2,387,829 $ 6,346,281 Options issued and outstanding as of September 30, 2020, 2020 2010 nine Number of Weighted- Weighted- Aggregate Outstanding as of January 1, 2020 4,308,383 $ 3.44 - $ 651,000 Granted 3,140,000 1.79 - 449,600 Exercised (225,000) 2.40 - 297,250 Forfeited (143,552) 1.87 - 272,000 Expired - - - - Outstanding as of September 30, 2020 7,079,831 2.77 8.85 $ 5,629,600 Exercisable as of September 30, 2020 4,332,821 3.34 8.42 $ 3,616,727 Vested and expected to vest 7,079,831 $ 2.77 8.85 $ 5,629,600 At September 30, 2020, 2,747,010 $3,928,067. 1.92 Liability Options On June 27, 2018, 2,300,000 700,000 2010 2010 January 13, 2019, Compensation costs associated with the Liability Options were initially recognized, based on the grant-date fair values of these options, over the requisite or vesting period for time-based options or when it is probable the performance criteria were achieved for options that vest based on performance. Compensation cost was remeasured each period based on the market value of our underlying stock until award vesting or settlement. At the time of cancellation, the fair value of Liability Options at January 13, 2019, January 13, 2019 Risk-free interest rate 2.53 % Expected term (in years) 4.50 5.00 Stock price $ 1.36 Dividend yield - % Expected volatility 121.0 123.0 % As a result of the cancellation of these options in the first 2019, $1,741,919, three March 31, 2019 nine September 30, 2019: General and administrative $ 1,074,183 Research and development 667,736 Total stock compensation expense $ 1,741,919 Also on January 13, 2019, 2,300,000 800,000 “2019 2019 $1.36 not 2010 January 13, 2019, 2019 2010 2019 not 2010 2018 2019 not 2019 The above actions were unanimously approved by the disinterested members of the Board of Directors. The above actions were intended to eliminate the Company's potential liability associated with the net cash exercise provision of the Liability Options, and to allow the stockholders of the Company the opportunity to vote on the Amended Plan, which includes shares issuable upon exercise of the 2019 May 16, 2019, 2019 Accounting Treatment Awards offered under a plan that are subject to shareholder approval are not may not 2019 2019 not 718. not no January 13, 2019, $1,741,919 2018 $3,151,944 May 16, 2019, 2019 2019 718 June 30, 2019. $4,959,277 second 2019 2019

Note 14 - Subsequent Event

Note 14 - Subsequent Event	9 Months Ended
	Sep. 30, 2020
Notes to Financial Statements
Subsequent Events [Text Block]	NOTE 14: In October November 2020, 84,016 $135,400, $4,188.

Significant Accounting Policies

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2020
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The accompanying condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and with the instructions to Form 10 10 01 X. not no 10 December 31, 2019. not In the opinion of management, all adjustments (including normal recurring accruals) considered necessary for a fair presentation have been included. Operating results for the three nine September 30, 2020, not may December 31, 2020.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates.
Research and Development Expense, Policy [Policy Text Block]	Research and Development Expense Research and development ("R&D") costs are generally expensed as incurred. R&D expenses include, for example, manufacturing expenses for our drugs under development, expenses associated with clinical trials and associated salaries and benefits. R&D expenses also include an estimated allocation of the CEO's salary and related benefits including non-cash stock-based compensation expense based on time devoted to R&D.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements On January 1, 2020, No. 2018 13, Fair Value Measurement (Topic 820 820, 3 no

Note 5 - Prepaid Expenses (Tabl

Note 5 - Prepaid Expenses (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]	As of September 30, As of December 31, 2020 2019 Prepaid research and development $ 1,176,042 $ 507,733 Prepaid insurance 63,703 222,476 Professional services 199,002 108,850 Financial exchange fees 10,750 - Retainer and security deposits 14,218 14,218 Prepaid rent 8,976 4,275 Other 11,560 4,792 Total prepaid expenses $ 1,484,251 $ 862,344

Note 7 - Payroll Liabilities (T

Note 7 - Payroll Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Accrued Liabilities [Table Text Block]	As of September 30, As of December 31, 2020 2019 Accrued bonuses $ 498,359 $ 646,064 Accrued vacation 162,798 170,820 Accrued payroll 91,690 82,536 Total payroll liabilities $ 752,847 $ 899,420

Note 9 - Net Loss Per Share (Ta

Note 9 - Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Numerator Net loss attributable to common shareholders $ (3,491,071 ) $ (3,285,914 ) $ (10,344,633 ) $ (14,621,750 ) Denominator Weighted average common shares outstanding used to compute net loss per share, basic and diluted 10,162,770 9,130,057 9,496,222 8,283,302 Net loss per share of common stock, basic and diluted: $ (0.34 ) $ (0.36 ) $ (1.09 ) $ (1.77 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 Options to purchase common stock 7,158,387 4,348,383 5,825,082 2,572,413 Series B convertible preferred stock 177,562 191,543 183,544 281,015 Warrants to purchase common stock 1,070,028 1,070,028 1,070,028 1,828,085 8,405,977 5,609,954 7,078,654 4,681,513

Note 13 - Stock Based Compens_2

Note 13 - Stock Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2020
Notes Tables
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	January 1, Number of 2012 2,502 2013 2,871 2014 4,128 2015 5,463 2016 7,257 2017 12,623 2018 106,076 2019 233,862 2020 365,239 Total additional shares 740,021
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	Period ended September 30, 2020 2019 Risk-free interest rate 0.28% 0.47% 2.16% 2.20% Expected term 4.50-6.18 years 5.00-5.94 years Dividend yield - - Expected volatility 103% 129% 107% 126% January 13, 2019 Risk-free interest rate 2.53 % Expected term (in years) 4.50 5.00 Stock price $ 1.36 Dividend yield - % Expected volatility 121.0 123.0 %
Share-based Payment Arrangement, Option, Activity [Table Text Block]	Number of Weighted- Weighted- Aggregate Outstanding as of January 1, 2020 4,308,383 $ 3.44 - $ 651,000 Granted 3,140,000 1.79 - 449,600 Exercised (225,000) 2.40 - 297,250 Forfeited (143,552) 1.87 - 272,000 Expired - - - - Outstanding as of September 30, 2020 7,079,831 2.77 8.85 $ 5,629,600 Exercisable as of September 30, 2020 4,332,821 3.34 8.42 $ 3,616,727 Vested and expected to vest 7,079,831 $ 2.77 8.85 $ 5,629,600
Share-based Payment Arrangement, Option [Member]
Notes Tables
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 General and administrative $ 489,853 $ 510,398 $ 1,675,414 $ 4,136,727 Research and development 173,740 241,254 712,415 2,209,554 Total stock compensation expense $ 663,593 $ 751,652 $ 2,387,829 $ 6,346,281 General and administrative $ 1,074,183 Research and development 667,736 Total stock compensation expense $ 1,741,919

Note 2 - Going Concern (Details

Note 2 - Going Concern (Details Textual) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Net Income (Loss) Attributable to Parent, Total	$ (3,491,071)	$ (3,906,142)	$ (2,947,420)	$ (3,285,914)	$ (7,262,529)	$ (4,073,307)	$ (10,344,633)	$ (14,621,750)
Net Cash Provided by (Used in) Operating Activities, Total							(8,137,695)	(6,420,035)
Cash and Cash Equivalents, at Carrying Value, Ending Balance	9,105,950			$ 15,289,543			9,105,950	$ 15,289,543	$ 12,581,136
Working Capital	$ 9,800,000						$ 9,800,000

Note 4 - Restricted Cash (Detai

Note 4 - Restricted Cash (Details Textual) - USD ($)	Sep. 30, 2020	Sep. 30, 2019
Restricted Cash and Cash Equivalents, Total	$ 110,000	$ 110,000

Note 5 - Prepaid Expenses - Sch

Note 5 - Prepaid Expenses - Schedule of Prepaid Expenses (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Prepaid research and development	$ 1,176,042	$ 507,733
Prepaid insurance	63,703	222,476
Professional services	199,002	108,850
Financial exchange fees	10,750
Retainer and security deposits	14,218	14,218
Prepaid rent	8,976	4,275
Other	11,560	4,792
Total prepaid expenses	$ 1,484,251	$ 862,344

Note 6 - Research and Develop_2

Note 6 - Research and Development Tax Rebate Receivable (Details Textual) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019	May 23, 2017
Research and Development Expense, Total	$ 1,659,075	$ 1,684,215	$ 4,250,934	$ 5,747,399
Research and Development Tax Rebate Receivable	$ 439,205		439,205		$ 739,656
Atossa Genetics AUS Pty Ltd [Member]
Research and Development Cash Rebate per Dollar						$ 0.435
Research and Development Expense, Total			$ 439,000	$ 398,000

Note 7 - Payroll Liabilities -

Note 7 - Payroll Liabilities - Schedule of Payroll Liabilities (Details) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Accrued bonuses	$ 498,359	$ 646,064
Accrued vacation	162,798	170,820
Accrued payroll	91,690	82,536
Total payroll liabilities	$ 752,847	$ 899,420

Note 8 - Stockholders' Equity (

Note 8 - Stockholders' Equity (Details Textual) - USD ($)	Sep. 25, 2020	Jul. 29, 2020	Feb. 07, 2020	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Dec. 31, 2019
Number of Shares Authorized to Issue (in shares)					185,000,000		185,000,000		185,000,000
Common Stock, Shares Authorized (in shares)					175,000,000		175,000,000		175,000,000	175,000,000
Common Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.18		$ 0.18		$ 0.18	$ 0.18
Preferred Stock, Shares Authorized (in shares)					10,000,000		10,000,000		10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.001		$ 0.001		$ 0.001	$ 0.001
Preferred Stock, Shares Issued, Total (in shares)					623		623		623	671
Preferred Stock, Shares Outstanding, Ending Balance (in shares)					623		623		623	671
Proceeds from Issuance of Common Stock, Net							$ 4,686,298
Proceeds from Warrant Exercises				$ 11,300,000	$ 0		$ 0	$ 11,336,710
Class of Warrant or Right, Exercised During Period (in shares)						0		2,800,000
Stock Issued During Period, Shares, Warrant Exercised (in shares)								2,800,000
Conversion of Series B Convertible Preferred Stock into Common Stock [Member]
Conversion of Stock, Shares Converted (in shares)					3		48	1,708	5
Conversion of Stock, Shares Issued (in shares)					853	1,421	13,639	485,244
Convertible Preferred Stock, Shares Issued upon Conversion (in shares)					284		284		284
The 2018 Warrants [Member]
Class of Warrant or Right, Outstanding (in shares)					1,070,028		1,070,028		1,070,028
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)					$ 4.05		$ 4.05		$ 4.05
At The Market Offering [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.18		$ 0.18
Stock to be Issued, Maximum Value			$ 5,000,000
At The Market Offering [Member] | Oppenheimer & Co. Inc. [Member]
Stock to be Issued, Maximum Value	$ 10,000,000
Stock Issuance Costs, Commission Fee Percent	3.00%		3.00%
Stock Issued During Period, Shares, New Issues (in shares)					1,083,531		1,243,639
Proceeds from Issuance of Common Stock, Net					$ 4,338,671		$ 4,686,298
Payments of Stock Issuance Costs					$ 135,157		$ 313,702
Proceeds from Issuance of Common Stock		$ 5,000,000
Series A Junior Participating Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)					750,000		750,000		750,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.001		$ 0.001		$ 0.001
Preferred Stock, Shares Issued, Total (in shares)					0		0		0	0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)					0		0		0	0
Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)					4,000		4,000		4,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.001		$ 0.001		$ 0.001
Series B Convertible Preferred Stock [Member]
Preferred Stock, Shares Authorized (in shares)					25,000		25,000		25,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share)					$ 0.001		$ 0.001		$ 0.001
Sale of Series A Convertible Preferred Stock [Member]
Preferred Stock, Shares Issued, Total (in shares)					0		0		0	0
Preferred Stock, Shares Outstanding, Ending Balance (in shares)					0		0		0	0

Note 9 - Net Loss Per Share - S

Note 9 - Net Loss Per Share - Schedule of Earnings Per Share (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Net loss attributable to common shareholders	$ (3,491,071)	$ (3,285,914)	$ (10,344,633)	$ (14,621,750)
Weighted average common shares outstanding used to compute net loss per share, basic and diluted (in shares)	10,162,770	9,130,057	9,496,222	8,283,302
Net loss per share of common stock, basic and diluted: (in dollars per share)	$ (0.34)	$ (0.36)	$ (1.09)	$ (1.77)

Note 9 - Net Loss Per Share -_2

Note 9 - Net Loss Per Share - Schedule of Antidilutive Securities (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Number of potential common shares excluded (in shares)	8,405,977	5,609,954	7,078,654	4,681,513
Share-based Payment Arrangement, Option [Member]
Number of potential common shares excluded (in shares)	7,158,387	4,348,383	5,825,082	2,572,413
Series B Convertible Preferred Stock [Member]
Number of potential common shares excluded (in shares)	177,562	191,543	183,544	281,015
Warrant [Member]
Number of potential common shares excluded (in shares)	1,070,028	1,070,028	1,070,028	1,828,085

Note 10 - Income Taxes (Details

Note 10 - Income Taxes (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Accrued Income Taxes, Total	$ 0	$ 0

Note 11 - Concentration of Cr_2

Note 11 - Concentration of Credit Risk (Details Textual) - USD ($)	Sep. 30, 2020	Dec. 31, 2019
Cash, Uninsured Amount	$ 8,032,950	$ 12,316,429

Note 12 - Commitments and Con_2

Note 12 - Commitments and Contingencies (Details Textual) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Increase (Decrease) in Operating Lease Right of Use Asset	$ 20,200
Operating Lease, Expense		$ 14,200	$ 14,700	$ 46,300	$ 44,100
Operating Lease, Weighted Average Remaining Lease Term (Year)		7 years		7 years
Operating Lease, Weighted Average Discount Rate, Percent		11.30%		11.30%
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year		$ 14,200		$ 14,200
Lessee, Operating Lease, Liability, to be Paid, Year One		19,400		19,400
Lessee, Operating Lease, Liability, Undiscounted Excess Amount		2,300	13,000	2,300	13,000
Operating Lease, Payments		$ 12,900	$ 13,900	$ 42,300	$ 42,700
Increase (Decrease) in Operating Lease Liability	$ 20,200

Note 13 - Stock Based Compens_3

Note 13 - Stock Based Compensation (Details Textual) - USD ($)	Apr. 09, 2020	May 16, 2019	Jan. 13, 2019	Jun. 27, 2018	May 09, 2018	Apr. 12, 2018	May 18, 2016	Sep. 30, 2020	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 24, 2020	Sep. 28, 2010
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)												3,140,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)												225,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in dollars per share)												$ 2.40
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in shares)								670,000				670,000
Share-based Payment Arrangement, Expense								$ 663,593	$ 751,652			$ 2,387,829	$ 6,346,281
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)												$ 1.79
Adjustments to Additional Paid in Capital, Transfer of Stock-based Compensation Liability Upon Option Cancellation			$ 3,151,944								$ 3,151,944
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)								225,000	0			3,140,000	3,565,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in shares)								225,000	0				0
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price (in dollars per share)									$ 2.40				$ 2.40
Share-based Payment Arrangement, Expense								$ 663,593	$ 751,652			$ 2,387,829	$ 6,346,281
Share-based Compensation Arrangement by Share-based Payment Award, Options, Nonvested, Number of Shares, Ending Balance (in shares)								2,747,010				2,747,010
Share-based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount								$ 3,928,067				$ 3,928,067
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)												1 year 335 days
The 2020 Performance Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 1.48
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Unvested Percentage for Vesting to Accelerate Under Certain Approvals	50.00%
The 2020 Performance Options [Member] | Chairman of the Board, President and Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	1,500,000
The 2020 Performance Options [Member] | Chief Financial Officer, General Counsel and Secretary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	590,000
Liability Options [Member]
Share-based Payment Arrangement, Expense			$ 1,741,919								$ 1,741,919		$ 1,741,919
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)											$ 1
Liability Options [Member] | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				2,300,000
Liability Options [Member] | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)				700,000
The 2019 Options [Member[
Share-based Payment Arrangement, Expense										$ 4,959,277
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price (in dollars per share)			$ 1.36
The 2019 Options [Member[ | Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)			2,300,000
The 2019 Options [Member[ | Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)			800,000
The 2020 Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)														3,000,000
The 2020 Stock Incentive Plan [Member] | The 2020 Performance Options [Member] | Chairman of the Board, President and Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	1,305,000
The 2020 Stock Incentive Plan [Member] | The 2020 Performance Options [Member] | Chief Financial Officer, General Counsel and Secretary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	395,000
The 2010 Stock Option and Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)		3,600,000
The 2010 Stock Option and Incentive Plan [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)															5,556
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)					125,000	500,000	11,111
The 2010 Stock Option and Incentive Plan [Member] | The 2020 Performance Options [Member] | Chairman of the Board, President and Chief Executive Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	195,000
The 2010 Stock Option and Incentive Plan [Member] | The 2020 Performance Options [Member] | Chief Financial Officer, General Counsel and Secretary [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in shares)	195,000

Note 13 - Stock Based Compens_4

Note 13 - Stock Based Compensation - Additional Shares Authorized (Details) - shares	9 Months Ended	12 Months Ended								105 Months Ended
	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012	Sep. 30, 2020
The 2010 Stock Option and Incentive Plan [Member]
Total additional shares (in shares)	365,239	233,862	106,076	12,623	7,257	5,463	4,128	2,871	2,502	740,021

Note 13 - Stock Based Compens_5

Note 13 - Stock Based Compensation - Valuation Assumptions (Details) - $ / shares	Jan. 13, 2020	Sep. 30, 2020	Sep. 30, 2019
Liability Options [Member]
Risk-free interest rate	2.53%
Dividend yield
Stock price (in dollars per share)	$ 1.36
Liability Options [Member] | Minimum [Member]
Expected term (Year)	4 years 182 days
Expected volatility	121.00%
Liability Options [Member] | Maximum [Member]
Expected term (Year)	5 years
Expected volatility	123.00%
Share-based Payment Arrangement, Option [Member]
Dividend yield
Share-based Payment Arrangement, Option [Member] | Minimum [Member]
Risk-free interest rate		0.28%	2.16%
Expected term (Year)		4 years 182 days	5 years
Expected volatility		103.00%	107.00%
Share-based Payment Arrangement, Option [Member] | Maximum [Member]
Risk-free interest rate		0.47%	2.20%
Expected term (Year)		6 years 65 days	5 years 343 days
Expected volatility		129.00%	126.00%

Note 13 - Stock Based Compens_6

Note 13 - Stock Based Compensation - Stock-based Compensation Expense (Details) - USD ($)	Jan. 13, 2019	Sep. 30, 2020	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2020	Sep. 30, 2019
Stock compensation expense		$ 663,593	$ 751,652		$ 2,387,829	$ 6,346,281
General and Administrative Expense [Member]
Stock compensation expense		489,853	510,398		1,675,414	4,136,727
Research and Development Expense [Member]
Stock compensation expense		$ 173,740	$ 241,254		$ 712,415	2,209,554
Liability Options [Member]
Stock compensation expense	$ 1,741,919			$ 1,741,919		1,741,919
Liability Options [Member] | General and Administrative Expense [Member]
Stock compensation expense						1,074,183
Liability Options [Member] | Research and Development Expense [Member]
Stock compensation expense						$ 667,736

Note 13 - Stock Based Compens_7

Note 13 - Stock Based Compensation - Stock Option Activity (Details)	9 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)
Outstanding, shares (in shares) | shares	4,308,383
Outstanding, weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.44
Outstanding, aggregate intrinsic value | $	$ 5,629,600	$ 651,000
Granted, shares (in shares) | shares	3,140,000
Granted, weighted average exercise price per share (in dollars per share) | $ / shares	$ 1.79
Granted, aggregate intrinsic value | $	$ 449,600
Exercised, shares (in shares) | shares	(225,000)
Exercised, weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.40
Exercised, aggregate intrinsic value | $	$ 297,250
Forfeited, shares (in shares) | shares	(143,552)
Forfeited, weighted average exercise price per share (in dollars per share) | $ / shares	$ 1.87
Forfeited, aggregate intrinsic value | $	$ 272,000
Expired, shares (in shares) | shares
Expired, weighted average exercise price per share (in dollars per share) | $ / shares
Outstanding, shares (in shares) | shares	7,079,831
Outstanding, weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.77
Outstanding, weighted average contractual life remaining in years (Year)	8 years 310 days
Exercisable, shares (in shares) | shares	4,332,821
Exercisable, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 3.34
Exercisable, weighted average contractual life remaining in years (Year)	8 years 153 days
Exercisable, aggregate intrinsic value | $	$ 3,616,727
Vested and expected to vest, shares (in shares) | shares	7,079,831
Vested and expected to vest, Weighted average exercise price per share (in dollars per share) | $ / shares	$ 2.77
Vested and expected to vest, weighted average contractual life remaining in years (Year)	8 years 310 days
Vested and expected to vest, aggregate intrinsic value | $	$ 5,629,600

Note 14 - Subsequent Event (Det

Note 14 - Subsequent Event (Details Textual) - Subsequent Event [Member] - At The Market Offering [Member]	2 Months Ended
	Nov. 30, 2020USD ($)shares
Stock Issued During Period, Shares, New Issues (in shares) | shares	84,016
Proceeds from Issuance of Common Stock	$ 135,400
Payments of Stock Issuance Costs	$ 4,188